The Australian Taxation Office has issued ten draft Goods and Services Tax (GST) determinations that will replace existing 2013 legislative instruments.
Each draft determination sets out the conditions where the requirement to hold a tax invoice is waived under subsection 29-10(3) of the A New Tax System (Goods and Services Tax) Act 1999.
Source KPMG
Latest Posts in "Australia"
- Customs valuation obligations in related party transactions
- ATO Releases 2026 Supplementary Annual GST Return for Top 100 and 1,000 Taxpayers
- ATO Releases 2026 Supplementary Annual GST return
- IMF Urges Australia to Overhaul Tax System Amid Fiscal Pressures and Economic Risks
- Treasurer Rules Out GST Hike Despite IMF Push, Focuses on Other Tax Reforms
